Elk River Fire Department Relief Association

“The relief association has four classes of membership: active members: active members are the members who are serving on active service in the performance of fire suppression duties or the supervision of fire suppression duties of the elk river fire department. Deferred members: deferred members are those members who have served at least five (5) years of active duty as firefighters in the elk river fire department, have separated from such service as firefighters and have been members in good standing of the association at least five (5) consecutive years prior to separation from service, other than time on suspension and approved leaves of absence. Retired members: retired members are those members who have received service pensions from the association. Inactive members: inactive members are those members who have separated from service as fire department but have not met the minimum years of service to be vested in the plan.”

“A board of trustees administers the relief association. The board of trustees consists of nine trustees, six trustees are elected from the membership at large of the relief association and the remaining three serve on the board as required by law. These positions include the chief of the elk river fire department, one elected municipal official and one elected or appointed municipal official who are designated annually as municipal representatives of the city council of the city of elk river. In addition, trustees or officers may be removed for cause at a meeting of membership called for that specific purpose by 2/3 vote of those present at the meeting.”

“The board of trustees makes the official decisions for the association. The membership of the association must vote to approve any changes to the bylaws. Amendments to change the amount of benefits or pensions requires approval of the city council of the city of elk river.”

“The form 990 is reviewed by the association's treasurer.”

“The association makes its governing documents and financial statements available upon request.”

“The association uses the modified accrual method of accounting.”